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Income Tax Ordinance, 1979

Topic Serial #	Content	Case Law
	PREAMBLE
0	PREAMBLE	Case Law
	CHAPTER I
	PRELIMINARY
1	Short title, extent and commencement	Case Law
2	Definitions	Case Law
	CHAPTER II
	ADMINISTRATION
3	Income tax authorities
4	Appointment of income tax authorities, etc	Case Law
4	4-A Private income tax authorities
4	4-AA Appointment of certain persons for survey etc
4	4-AAA Appointment of persons for audit of tax withholding
5	Jurisdiction of income tax authorities	Case Law
6	Exercise of jurisdiction by a successor
7	Guidance to [Deputy Commissioner]
8	All officers to follow the orders of the Central Board of Revenue
	CHAPTER III
	CHARGE OF TAX
9	Charge of income tax
10	Charge of super tax and surcharge
11	Scope of total income	Case Law
12	Income deemed to accrue or arise in Pakistan	Case Law
13	Un-explained investments, etc., deemed to be income	Case Law
14	Exemptions
	CHAPTER IV
	COMPUTATION OF TOTAL INCOME
15	Heads of income
16	Salary	Case Law
17	Interest on securities
18	Deductions
19	Income from house property
20	Deductions
21	Liability in the case of co-owners
22	Income from business or profession
23	Deductions
24	Deductions not admissible
25	Amounts subsequently recovered in respect of deductions, etc
26	Special provisions regarding	Case Law
27	Capital gains
28	Computation of capital gains
29	Cost of acquisition, and consideration for transfer, how determined
30	Income from other sources
31	Deductions
32	Method of accounting	Case Law
32	32-A Documents, certificates, etc., to be furnished by certain companies
33	Assessment of royalties or copy-right fees for literary or artistic work
34	Set-off of losses
34	34-A Set-off of losses of certain companies
35	Carry forward of business losses
36	Speculation losses
37	Capital losses
38	Limitations as to set-off and carry forward of losses in the case of firms, partners, etc
	CHAPTER V

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